9.39
Liability for public money received or collected - unclaimed money.

All public officials are liable for all public money received
or collected by them or by their subordinates under color of office. All money
received or collected by a public official under color of office and not
otherwise paid out according to law shall be paid into the treasury of the
public office with which he is connected to the credit of a trust fund and
shall be retained there until claimed by its lawful owner. If not claimed
within a period of five years, the money shall revert to the general fund of
the public office.